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Relevant IIA Standards and Guidance

The following IIA resources were referenced directly or indirectly throughout this practice guide.
For more information about applying the International Standards for the Professional Practice of
Internal Auditing, please refer to The IIA’s Implementation Guides.

Code of Ethics
Principle 1: Integrity
Principle 2: Objectivity
Principle 3: Confidentiality

Principle 4: Competency
Standards
Standard 1200 – Proficiency and Due Professional Care
Standard 1210 – Proficiency

Standard 2110 – Governance
Standard 2120 – Risk Management
Standard 2130 – Control
Standard 2220 – Engagement Scope

Standard 2201 – Planning Considerations
Guidance
GTAG “Assessing Cybersecurity Risk: The Three Lines Model,” 2020.
GTAG “IT Essentials for Internal Auditors,” 2020.
GTAG “Auditing Identity and Access Management,” 2021.

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